{
  "url": "https://openlegislation.uk/insurance-premium-tax-regulations-1994/regulation-6",
  "json_url": "https://openlegislation.uk/insurance-premium-tax-regulations-1994/regulation-6.json",
  "legislation": "uksi/1994/1774",
  "legislation_title": "The Insurance Premium Tax Regulations 1994",
  "legislation_url": "https://openlegislation.uk/insurance-premium-tax-regulations-1994",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Notification of liability to be de-registered",
  "text": "A person who is required by section 53(3) of the Act to notify the Commissioners of the facts there mentioned shall, within thirty days of his having ceased to have the intention to receive premiums in the course of any taxable business, notify the Commissioners in writing and shall therein inform them of—\n(a) the date on which he ceased to have the intention of receiving premiums in the course of any taxable business; and\n(b) if different, the date on which the last such premium was received.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1774/regulation/6",
    "retrieved_at": "2026-10-29T13:29:58.009299+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}